Pengaruh Intellectual Capital, Konservatisme Akuntansi dan Investment Opportunity Set Terhadap Kualitas Laba

Prihatini, Trias Fajrin (2024) Pengaruh Intellectual Capital, Konservatisme Akuntansi dan Investment Opportunity Set Terhadap Kualitas Laba. Jurnal Riset Ekonomi Dan Akuntansi, 2 (4). pp. 61-73. ISSN 2985-7651

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Abstract

This research aims to test intellectual capital, accounting conservatism, and invenstment opportunity set on earnings quality. The data source used in this research is secondary data using documentasy data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 28 data from consumer goods industrial companies in 2020-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that intellectual capital has a negative effect on earnings quality and aacounting conservatism has a positive effect on earnings quality, while investment opportunity set has no effect on earnings quality.

Item Type:	Article
Uncontrolled Keywords:	Intellectual Capital, Accounting Conservatism, Investment Opportunity Set, and Earnings Quality.
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Trias Fajrin Prihatini
Date Deposited:	11 Mar 2024 17:47
Last Modified:	11 Mar 2024 17:47
URI:	http://eprints.umg.ac.id/id/eprint/11900

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